19 Marks Corporation has two operating departments, Drilling and Grinding, and an office. The three categories of office expenses are allocated to the two operating departments using different allocation bases. The following information is available for the current period: office Expenses Total Allocation Base Salaries $ 30,000 Number of employees Depreciation 20,000 Cost of goods sold Advertising 40,000 Percentage of total sales Department Drilling Grinding Total Number of employees 1.000 1,508 2,580 Sales $325.000 475.000 $ 800,000 Cost of goods sold $ 75,000 125.000 $ 200.000 The amount of salaries that should be located to Grinding for the current period O $30,000 O $18.000. O $15.000 t o $10.000 $12.500